美英日三国公共财政法律体系及其特点

The Public Financial Legal Systems of U.S.A., U.K. and Japan and Their Characteristics

市场经济发达国家公共财政框架的一个突出特点就是它的法制基础十分完善。尽管各个国家的政治、社会、经济、文化、历史等方面存在着差异,但其共同点是整个公共财政管理框架建立在坚实的法律基础之上,政府财政收支活动的每一个环节都做到了有法可依。了解美国、英国和日本等典型国家财政法制建设的经验,对于研究构筑我国公共财政法律体系框架的思路,无疑是十分有益的。

The perfect legal foundation is the outstanding features of the public financial systems of developed market economic countries. Though there exist differences in the fields of politics, society, culture, history and other aspects of these countries, one common point is that the whole public financial administration system is established on solid legal foundation. Government's financial action is done according to the law. The experience of financial legal establishment of U.S.A., U.K. and Japan is of great importance to the establishment of China's public financial system.